Customs and Excise Regulations 1996 (SR 1996/232) (as at 22 October 2009)

14 Inward report of craft
  • The time within which an inward report must be delivered under section 26(2)(a) of the Act is—

    • (a) in the case of a ship, within 24 hours of arriving at a Customs place; and

    • (b) in the case of an aircraft, within 1 hour of arriving at a Customs place.